Alphatrade.com submitted an application under Rule 24b-2 requesting
confidential treatment for information it excluded from the Exhibit to a Form 8-K/A filed
on December 5, 2006.
Based on representations by Alphatrade.com. that this information qualifies as
confidential commercial or financial information under the Freedom of Information Act,
5 U.S.C. 552(b)(4), the Division of Corporation Finance has determined not to publicly
disclose it. Accordingly, excluded information from the following exhibit will not be
released to the public for the time period specified:
Exhibit 10.1 through December 31, 2012
For the Commission, by the Division of Corporation Finance, pursuant to
delegated authority:
Michael McTiernan